The dissertation presents theoretical and methodological foundations and develops scientific, methodological and practical recommendations on forming a new paradigm of effective state finance management.
It was proposed the science-based descriptive concept of modernization of state finance management, which is based on the combination of institutional approach (it allows to reveal the relationship of public institutions), structural approach (it takes into account the components of state finances), functional approach (it distributes the areas of management activity in public finance by function), a resultative approach (focused on meeting public interests).
It has been formed the methodological basis of state finance management, which includes: an object (state finances), a subject (budget and financial indicators), principles of purposeful influence (legality, transparency, efficiency, etc.), relevant methodological approaches (systemic, project-oriented, process, informational, synergetic, structural-functional, socio-cultural, institutional, signalling, product-oriented, etc.), which combine dialectically related general scientific and special methods (comparative, quantification, morphological decomposition, etc.).
The author has developed a methodology of complex, systematic performance evaluation of state finance management, which is based on the combination of resultative (it considers only the results of management activities, expressed through effects) and product-oriented (it focuses on the end product – public goods) approaches and involves the construction of economic and mathematical model. This economic and mathematical model takes into account the system of indicators proposed by the author, which are structured according to individual effects (economic, social and organizational) and formed methodical approaches to the normalization and determination of each indicator weight on the basis of its multiplicative effect.
The work provides the structure of the state finance management system based on the hierarchy and feedback, which takes into account: the structure of the management object – state finances, the material content of which is the state budget, state off-budget funds and public sector funds that are interconnected but have characteristic attributive properties; the multilevel entities of state finance management, whose morphological decomposition allows them to be grouped by function; doctrinal principles of managerial activity.
The author has devised methodology and methodological tools for perspective planning of revenues and expenditures and management of the inflows and outflows of funds of the state budget, state off-budget funds, funds of economic entities of the state sector of economy through its systematization and modernization.
There were presented the grounds for the scientific and methodological approaches to the control in the sphere of state finances, based on the organizational and functional foundations of the activity of external and internal control entities and the complex analytical and prognostic tools for assessing the quality, productivity, effective control of the Audit Chamber and the State Audit Service of Ukraine.
There were given scientific and practical recommendations to increase the level of: social effect, which is the result of management activities in the field of social security and social justice; economic effect – as a result of ensuring budgetary, debt, investment stability and financial stability of economic entities in the state sector; organizational effect - as a result of administration and control in state finance.
The doctrinal principles of state finance management were defined, which are grouped into those that refer to management system as a whole (scientific, systematic, legality, planning, efficiency, transparency) and those which directly relate to authorized persons (competence and responsibility).
There were made scientific recommendations on improving the regulatory support for the state finance management, which provide the systematization of existing acts, the elimination of contradictions and inconsistencies, and the intensification of the implementation of blanket (reference) rules. There were determined the conceptual approaches to the organization of information support for state finance management, which create the landscape of a new open, socially-oriented system. There were formed the scientific and methodological tools of financial support for the state finance management, which are based on a resultative approach to the activities of authorized entities and a systematic approach to identifying sources and instruments that depend on the type of economic entity and its sphere of activity.
